EDD auditor interview preparation for employers and contractors.

The Four Interview Preparation Steps

Step 1Understand Agenda
Step 2Response Strategy
Step 3Rehearse Scope
Step 4Counsel Present

Interview prep steps.
Step Goal2
Understand Agenda Worker classification focus
Response Strategy Narrow factual answers
Rehearse Scope ABC test language
Counsel Present Manage interview flow

Quick Reference

Jump to: agenda, response, rehearse, or counsel present.

1. Understand the Auditor’s Agenda

EDD interviews focus on worker classification — ABC test factors.

If this is you: Expect questions about control, independence, multiple clients, work hours, equipment. ABC test informs every question.

Agenda Analysis Steps

  1. Identify interview scope.
  2. Map to ABC test elements.
  3. Anticipate specific questions.
  4. Prepare narrative themes.
  5. Document approach.

2. Response Strategy: Narrow and Factual

Answer narrowly. Do not volunteer beyond the question.

If this is you: Auditor asks open-ended questions. Resist the temptation to explain extensively. Yes, no, specific facts. Volunteered context produces reclassifications.

3. Rehearse Scope-Appropriate Narratives

Rehearse narratives around ABC test compliance.

If this is you: Practice articulating why contractors are independent — freedom from control, outside usual business, independent trade. Consistency across answers.

4. Have Counsel Present

Attorney attends interview through Power of Attorney.

If this is you: Attorney manages interview flow. Redirects inappropriate questions. Pauses for confidential consultation. Protects taxpayer statements.

EDD interview scheduled? Book consultation.

Interview Prep Document Lookup

Interview docs.
Document Purpose
Form DE 48 Power of Attorney
Interview talking points Prepared responses
ABC test memorandum Per-contractor analysis
AB 2257 exemption analysis Exemption basis
CUIC §621 ABC statute

EDD Interview Statute

  • No specific interview statute.
  • Part of 3-year audit statute.
  • Interview statements become record.

Interview Outcome Patterns

EDD interview outcomes. Source: Brotman Law practice.
Preparation Outcome
Counsel-led + prepared Controlled narrative, favorable findings
Self-represented + prepared Mixed outcome
Unprepared Admissions widen audit
Over-disclosure Reclassification findings

Interview in Audit Escalation

Entrance Interview

Initial scope and overview.

Substantive Interview

Detailed ABC test questions.

Exit Interview

Summary of findings.

First 48 Hours Before Interview

  1. File DE 48 POA.
  2. Review anticipated questions.
  3. Prepare narrative themes.
  4. Rehearse with counsel.
  5. Gather supporting documents.

★Brotman Law prepares California employers for EDD interviews. Based in San Diego.

The ROI Question

Interview is the critical moment in EDD audits. Professional preparation typically determines audit outcome.

EDD Payroll Tax Audit on the Way?

California EDD audits typically focus on worker classification — whether your independent contractors should have been treated as employees. The stakes go beyond back payroll taxes: penalties, interest, and potential personal liability for responsible parties. If you’ve received an audit notice or you’re in the middle of one, the response strategy matters.

Discuss My EDD Payroll Audit →    Or call: (619) 378-3138

When to Engage

  • Any EDD interview.
  • Worker classification focus.
  • Material payroll tax exposure.
  • Fraud concerns.

EDD interview scheduled?

15-min consultation free.

Get a Candid Assessment — Free →